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State of Oklahoma
Department of Central Services
Audit
State Agency Acquisitions Audit Guide
A.
ACQUISITION THRESHOLDS
A.0.
$0 - $5,000 THRESHOLD - Purchasing requirements for $0 to $5,000:
check
A.0.1.
The purchase order was signed and approved by a designated individual in accordance with the signature authorization list maintained by the agency. (OAC 580:16-5-13.(b))
A.0.2.
The acquisition method used was appropriate. State use, statewide contracts& OCI (if lowest and best bid) were checked before open market acquisition was made. (OAC580:16-7-3.)
A.0.3.
The acquisition process and acquisition was fair and reasonable. (74 O.S. § 85.5.C.11.a. & OAC 580:16-7-11.)
A.0.4.
Payment of products or services pursuant to a contract executed by state agency shall be made only after products have been provided or services rendered. (74 O.S. § 85.44.B. and OAC 580:16-9-5.(b))
A.1.
$5,000.01 - $25,000 THRESHOLD - Purchasing requirements for $5,000.01 to $25,000:
check
A.1.1.
The agency prepared and documented the agency’s specifications and all information required from the supplier for an acquisition. (OAC 580:16-7-13.(b))
A.1.2.
Minimum solicitations for acquisitions:
•
Acquisitions over $5,000.00 and not exceeding $10,000.00 - minimum three (3) solicitations
•
Acquisitions over $10,000.00 and not exceeding $25,000.00 - minimum ten (10) solicitations from registered suppliers in the appropriate commodity classification
(OAC 580:16-7-13.(c)(1))
A.1.1.
The acquisition method used was appropriate. State use, statewide contract & OCI (if lowest and best bid) were checked before open market acquisition was made. (OAC 580:16-7-3.)
A.1.2.
The purchase order was signed and approved by a designated individual in accordance with the signature authorization list maintained by the agency. (OAC 580:16-5-13.(b))
A.1.1.
State agencies shall solicit prices and delivery dates by mail, telephone, facsimile or by means of electronic commerce. (OAC 580:16-7-13.(c)(2))
A.1.2.
The state agency shall make a written evaluation of criteria considered in selection of the supplier for the acquisition. Documentation of prices, delivery dates and the evaluation shall be placed in the acquisition file. (OAC 580:16-7-13.(c)(3))
A.1.5.
Any competitive bid submitted to the State of Oklahoma or contract executed by the state for goods or services shall contain a certification (DCS-FORM-CP-004, “Certification for Competitive Bid and Contract, Non-collusion Certification”) stated in Section 85.22 of Title 74. (74 O.S. 85.22 and OAC 580:16-7-13.(c)(5)(A))
A.1.6.
Verify the supplier has obtained a current sales tax permit. Verification of sales tax permit, copy of sales tax permit or exemption document was documented in the acquisition file. (OAC 580:15-7-13(c)(5)(B) and (74 O.S. § 85.5.O.)
A.1.7.
The state agency reciprocated the bidding preferences given by other states or nations to bidders domiciled in their jurisdictions for acquisitions pursuant to Central Purchasing Act. (74 O.S. § 85.17A.A.)
DCS/AUDIT – 5/01/2012 PAGE 1 OF 7

State of Oklahoma
Department of Central Services
Audit
State Agency Acquisitions Audit Guide
A.
ACQUISITION THRESHOLDS
A.0.
$0 - $5,000 THRESHOLD - Purchasing requirements for $0 to $5,000:
check
A.0.1.
The purchase order was signed and approved by a designated individual in accordance with the signature authorization list maintained by the agency. (OAC 580:16-5-13.(b))
A.0.2.
The acquisition method used was appropriate. State use, statewide contracts& OCI (if lowest and best bid) were checked before open market acquisition was made. (OAC580:16-7-3.)
A.0.3.
The acquisition process and acquisition was fair and reasonable. (74 O.S. § 85.5.C.11.a. & OAC 580:16-7-11.)
A.0.4.
Payment of products or services pursuant to a contract executed by state agency shall be made only after products have been provided or services rendered. (74 O.S. § 85.44.B. and OAC 580:16-9-5.(b))
A.1.
$5,000.01 - $25,000 THRESHOLD - Purchasing requirements for $5,000.01 to $25,000:
check
A.1.1.
The agency prepared and documented the agency’s specifications and all information required from the supplier for an acquisition. (OAC 580:16-7-13.(b))
A.1.2.
Minimum solicitations for acquisitions:
•
Acquisitions over $5,000.00 and not exceeding $10,000.00 - minimum three (3) solicitations
•
Acquisitions over $10,000.00 and not exceeding $25,000.00 - minimum ten (10) solicitations from registered suppliers in the appropriate commodity classification
(OAC 580:16-7-13.(c)(1))
A.1.1.
The acquisition method used was appropriate. State use, statewide contract & OCI (if lowest and best bid) were checked before open market acquisition was made. (OAC 580:16-7-3.)
A.1.2.
The purchase order was signed and approved by a designated individual in accordance with the signature authorization list maintained by the agency. (OAC 580:16-5-13.(b))
A.1.1.
State agencies shall solicit prices and delivery dates by mail, telephone, facsimile or by means of electronic commerce. (OAC 580:16-7-13.(c)(2))
A.1.2.
The state agency shall make a written evaluation of criteria considered in selection of the supplier for the acquisition. Documentation of prices, delivery dates and the evaluation shall be placed in the acquisition file. (OAC 580:16-7-13.(c)(3))
A.1.5.
Any competitive bid submitted to the State of Oklahoma or contract executed by the state for goods or services shall contain a certification (DCS-FORM-CP-004, “Certification for Competitive Bid and Contract, Non-collusion Certification”) stated in Section 85.22 of Title 74. (74 O.S. 85.22 and OAC 580:16-7-13.(c)(5)(A))
A.1.6.
Verify the supplier has obtained a current sales tax permit. Verification of sales tax permit, copy of sales tax permit or exemption document was documented in the acquisition file. (OAC 580:15-7-13(c)(5)(B) and (74 O.S. § 85.5.O.)
A.1.7.
The state agency reciprocated the bidding preferences given by other states or nations to bidders domiciled in their jurisdictions for acquisitions pursuant to Central Purchasing Act. (74 O.S. § 85.17A.A.)
DCS/AUDIT – 5/01/2012 PAGE 1 OF 7